I have a loan to an individual that is secured by nonfarm/nonresidential real estate so it is properly coded as 1e1; however, the purpose is to refinance mortgages on his primary and secondary homes. While it is technically in the proper bucket to report as a small business loan, that's not really what the proceeds are being used for. Is this still CRA reportable?

Yes, it would still be reportable since none of the proceeds were used for construction or land development purposes. Call Report Code 1.e is primarily collateral driven. Hope this helps.